Internal Business Process Perspective Research Articles

PENERAPAN BALANCED SCORECARD SEBAGAI SISTEM PENGUKURAN KINERJA

This study aims to determine the performance of the CU Sondang Nauli Savings and Loans Cooperative when measured by applying the Balanced Scorecard concept through four perspectives, namely: Financial perspective, Customer perspective, Internal business process perspective and Growth and learning perspective. The population in this study is the financial statements and member data of the Sondang Nauli CU Savings and Loan Cooperative, the samples in this study are financial statements, member data, and employee data of the 2022 CU Sondang Nauli Savings and Loan Cooperative. Data collection techniques in this study were carried out by interview, documentation and questionnaire techniques. The data analysis technique used in this study is a descriptive analysis technique. Based on the results of the study showed that the performance from a financial perspective of 33,57%, a customer perspective of 69,43%, an internal business process perspective of 93,68%, and a growth and learning perspective of 100%, the total performance of the CU Sondang Nauli Savings and Loans Cooperative is 74% included in the A or "Very Healthy" category.

Performance Measurement Analysis of Athallah Primary Clinic Using Balanced Scorecard Method Approach

Performance measurement has always been a benchmark for business success, including the type of health service business at Athallah Pratama Clinic. This study uses quantitative descriptive analysis. The aim of this research is to measure performance at the Klinik Pratama Athallah with the concept of a Balanced Scorecard approach from four perspectives, namely: financial perspective, customer perspective, internal business process perspective and growth and learning perspective. The data analysis method used is comparative analysis, namely by comparing the performance measurements that have been achieved by Klinik Pratama Athallah with the performance measurements that have been achieved using the Balanced Scorecard method approach with the total score. It is hoped that the results of this research will mean that Klinik Pratama Athallah can implement performance measurement using the Balanced Scorecard method approach because the large score can show "Good" results over a period of 2 years.

Investigate the distinctive link between a balanced scorecard and organizational performance in IT and non-IT sectors

PurposeThe purpose of this research is to examine how the implementation of a balanced scorecard (BSC) affects business outcomes in both information technology (IT) and non-IT sectors.Design/methodology/approachPartial least squares structural equation modeling (PLS-SEM) was used to test the hypothesis. A random sample was used to collect 170 responses from the IT companies and 166 from non-IT companies by using the questionnaire method. The questionnaire was distributed to the top- and middle-level managers in Bangalore city, and we used SmartPLS software to explore the relationship between our research constructs.FindingsThe results of this study indicate that a BSC has a significant and positive impact on organizational performance in IT and non-IT sectors. The main distinction in this study is that all BSC perspectives [learning and growth perspective, internal business process (IBP) perspective, customer perspective (CP) and financial perspective (FP)] have a significant, direct and indirect impact on IT companies. On the other hand, solely three BSC perspectives (IBP perspective, CP and FP) have a significant impact on non-IT companies, while learning and growth perspective has an insignificant impact on the FP.Originality/valueThis study provides a critical theoretical and practical contribution of a BSC on business performance in IT and non-IT industries.

Effect of Implementing the Balanced Scorecard on the Management Performance of PT YKK AP Indonesia

This study aims to determine the effect of a balanced scorecard on the management performance of PT. YKK AP Indonesia. This study used 40 employees of PT. YKK AP Indonesia, who met the criteria to be respondents. This study was conducted using the conventional sampling method on PT employees. YKK AP Indonesia and analyzed using multiple linear regression. The first stage tested the validity and reliability of questions for each variable. The second stage conducted a classical test, and the third stage conducted an F test, t-test, and determination coefficient test. The results of the t-test study showed that the variables of financial perspective, customer perspective, internal business process perspective, and growth and learning perspective had a partial effect on management performance. In the F test, all independent variables simultaneously affected the dependent variable. Meanwhile, the determination coefficient value shows that the independent variables of financial perspective, customer perspective, internal business process perspective, and growth and learning perspective contributed to the dependent variable, namely management performance, by 49%, while other factors outside the model influenced the remaining 51%.

BALANCED SCORECARD DESIGN AS A MODEL FOR MEASUREMENT OF PUSKESMAS PERFORMANCE IN EAST LOMBOK DISTRICT

The objective of this study is to develop a performance measuring model based on the balanced scorecard framework at the UPT Puskesmas Suela in East Lombok Regency, using the Analytic Hierarchy Process (AHP) technique. This research employed qualitative approaches. Data were gathered with a paired comparison questionnaire employing the Analytic Hierarchy Process (AHP) scale. The performance evaluation of community health centers is conducted using four reference standards, including the financial perspective, community perspective, internal business process perspective, and development and learning perspective. Utilizing this technique for data processing is beneficial in making judgments based on many factors. The research findings indicate that the primary criterion of utmost importance for community health centers is finance, with a weight of 0.465450. The subsequent prioritization criterion is society, assigned a weight of 0.214555. Additionally, both the internal business process criteria and development and learning criteria hold equal significance, each with a weight of 0.112321. Related indicates that Puskesmas as a public sector agency focuses on improving performance on financial perspectives.

Breksi Cliff Tourism Rising From the Impact of the Pandemic

The purpose of this study is to identify and analyze the impact of Covid-19 on Breksi Cliff Tourism. Breksi Cliff Tourism is managed by a Village-Owned Enterprise ( BUMDes) in Sambirejo Village, Prambanan District and Breksi Cliff Manager Lowo Ijo is a work unit of BUMDes. This study uses the perspective of the Balanced Scorecard (BSC), namely from a financial perspective, customer perspective, internal business process perspective, learning and growth perspective. to see the impact of Breksi Cliff Tourism. The impact on the internal organization itself as well as the economic impact on the surrounding community which has become a source of income. This study uses qualitative research methods in order to dig up more information from sources about the impact of Covid-19. The informants in this study are Breksi Cliff Tourism Managers, employees of Breksi Cliff Tourism Managers, non-employee workers and the community around Breksi Cliff Tourism. It is hoped that this research will produce a solution for Tebing Breksi Tourism Managers in dealing with the crisis caused by the Covid-19 Pandemic and can recover quickly.

Analysis of Sharia Banking Performance Assessment with a Balanced Scorecard Perspective in the South Tangerang City Region

This research examines whether Sharia banks in South Tangerang City can achieve good performance if measured using the Balanced Score Card (BSC) approach from the perspective of finance, customers, internal business processes, and learning and growth. This field research observes population behaviour or events in a particular area. This research is descriptive and analytical. The research results show that Bank Syariah ABC UIN Syarif Hidayatullah Branch and Bank Syariah XYZ Ciputat Branch show adequate financial health, viewed from a financial perspective showing an increase in ROI of 3.14%, while Bank Syariah in 2022. Viewed from a customer perspective, the number of savings customers at Bank Syariah ABC has decreased by 1.25%. Meanwhile, from an internal business process perspective, Bank Syariah XYZ is not considered good enough because the response time is quite long when responding to customers. Viewed from a growth and learning perspective, the performance of these two Sharia banks is in good condition.

PERFORMANCE MEASUREMENT USING THE BALANCED SCORECARD PERSPECTIVE OF CUSTOMER SERVICE AND INTERNAL BUSINESS PROCESSES ON THE PHARMACEUTICAL INSTALLATION PERFORMANCE OF KENDAL ISLAMIC HOSPITAL

Introduction. Ensuring the quality of hospital services, quality control is carried out including monitoring and evaluation. One of the indicators is customer satisfaction and business processes aimed at measuring performance for the progress of the hospital. Method. This research used prospective observational research. Result & Analysis. Performance measurement of the Kendal Islamic Hospital Pharmacy Installation using the Balanced Scorecard method in terms of customer perspective with indicators of customer satisfaction and internal business process perspective with indicators of waiting time for concocted and non-concocted outpatient prescriptions, conformity of outpatient prescriptions with formularies, drug availability, and percentage of expired date and death stock drugs. Discussion. The results of the Balanced Score card approach in the Kendal Hospital Pharmacy Installation are “Fair” with an average score of 0.14. The customer perspective shows that patients are satisfied with the patient satisfaction index of 79.5%. Measurements from the perspective of internal business processes are quite good, the suitability of prescriptions with the formulary is 94.99%, the availability of drugs is 99.44% and death stock drugs are 1.08%, the waiting time for concocted drugs is 85.28% and non concocted 77.5%, expired drugs are 0.42%.

Pengenalan Balanced Scored sebagai Organisasi Bisnis

Performance measurement is an essential thing for a company. To become the winner in this global competition world, the company has to show a performance improvement from period to period. Recently, financial performance measurement is not enough to reflect the real business performance. That why Kaplan developed Balanced Scorecard Concept. The Balanced Scorecard Concept measure the organization’s performance through four perspectives that are the financial perspective, customer perspective, internal business process perspective and learning and growth perspective. In dead, the Balanced Scorecard Concept is a concept in translating strategy into action to achieve organization’s gool in the long term. The action is measured and controlled continually. This article count on the implementation of the Balanced Scorecard Concept in some companies in USA. Many problems a difficulties which occur on the implementation of the concept could became opinion and suggestions for some companies who want to implement the Balanced Scorecard. However, Balanced Scorecard will help organizations (companies) to measure their performance more comprehensive and accurate.

Integration of balanced scorecard and analytical hierarchy process to measure the performance of supporting unit in aircraft maintenance service companies

Dynamic and challenging business environment in the aircraft maintenance services industry require company to survive and ensure business continuity. To realize effective performance, performance measurement is needed as a management system for managing and controlling performance. The purpose of this research is to measure the performance of supporting unit at PT. XYZ by using balanced scorecard framework that is integrated with AHP. The steps in this research includes identification strategy objective, identification key performance indicator (KPI), design and measure performance using integrated balanced scorecard and AHP. The method used in this study combines quantitative data with the Analytical Hierarchy Process (AHP) approach. The AHP method is used for KPI weighting. The design of KPI weights for each perspective in balanced scorecard are 42,3 % for the learning and growth, 33,5% for internal business process, 17,3% for financial, and 6,8% for the customer perspective. The results of supporting unit performance show the lowest score in the learning and growth perspective with average performance indicator, while in internal business process, financial and customer perspective have good performance indicator. The result of measuring total performance of four perspective are 74,5% which indicates that the performance of PT.XYZ’s BSC is in the good enough category.

Rancangan Pengukuran Kinerja Perusahaan Dengan Metode Balanced Scorecard Pada CV. Angkasa Raya Teluk Kuantan

This study aims to assess performance using the balanced scorecard method across various perspectives: financial, customer, internal business processes, and growth and learning. The research employs a quantitative approach with primary and secondary data sources, involving 40 respondents from CV Angkasa Raya Teluk Kuantan employees, selected through accidental sampling. Data analysis, including validity and reliability tests, is conducted using SPSS 25. The findings indicate that (1) the financial perspective for CV Angkasa Raya Teluk Kuantan is generally positive, (2) the customer perspective reveals the company's ability to achieve customer satisfaction, (3) the internal business process perspective reflects favorable results in the areas of innovation, operations, and after-sales service, and (4) the growth and learning perspective suggests satisfactory employee satisfaction and effective training programs. The study provides a comprehensive assessment of performance measurement using the balanced scorecard method, offering insights into the company's strengths across various dimensions.

Academic Clinic Development Strategy Through Balanced Scorecard Approach (Study at RSGM-P FKG Usakti Academic Clinic, Indonesia)

The Academic Clinic is a supporting facility for the academic continuity of dental faculty students. The need for the preparation of a strategic plan for the development of academic clinic services as a health organization aims to anticipate various kinds of situations that are always changing and related to external and internal environmental factors. Strategic management tools can help generate some of the best alternative strategies for developing academic clinics with the Balanced Scorecard (BSC) approach. This study aims to develop a development strategy for the Dental and Oral Educational Hospital Faculty of Dentistry Universitas Trisakti (RSGM-P FKG Usakti) Academic Clinic based on four BSC perspectives: finance, customers, internal business processes, and learning and growth. This operational research was conducted using quantitative and qualitative methods. Secondary data was collected from Badan Pusat Statistik (BPS), Hospital Annual Report, and comparable RSGMs. Primary data collection used questionnaires, interviews, and a Consensus Decision Making Group (CDMG) to obtain variables that became strategic factors. Based on four BSC perspectives, it increases academic clinic income from financial perspectives, provides easy access and increases customer trust for customer perspectives, captures market opportunities, builds a good image of academic clinics from an internal business processes perspective, and increases human resource capabilities for learning and growth perspective.

Analisis efektivitas ship management untuk optimalisasi kinerja di era industry 5.0

In supporting the success of a project in a company, management issues often become an important factor in implementation in the field. Likewise, PT PAL Marine Service (PT PALMARS) operates in Surabaya, East Java. This company operates in the service sector and offers several services to support the company's progress, one of which is ship management. Therefore, to analyze the effectiveness of ship management in optimizing organizational performance in the Industrial Era 5.0, a case study was carried out at PT. PAL Marine Service (PT PALMARS) in Surabaya City, East Java. In this analysis, we will focus on four important perspectives that can influence the effectiveness of ship management through the balanced scorecard method. The independent variables consist of a customer perspective, an internal business process perspective, and a learning and growth perspective. The dependent variable is performance optimization. The sample or key research informants are the majority of lines involved in ship management activities: the Secretary, Marketing Department, Department of Accounting and Tax, Department of Finance and HR, M2KL Department, Operations, Engineering, and Procurement Departments, and the ship's crew. Data collection techniques used to measure organizational effectiveness are case study techniques, surveys/observations, data analysis, literature reviews, documentation, and interviews. The data analysis stages are data collection, reduction, display, and conclusion.

Kinerja Usaha Pelayanan Jasa Alsintan (UPJA) Berdasarkan Balanced Scorecard di Provinsi Yogyakarta

This study aims to evaluate the performance of the Alsintan Service Business (UPJA) in the Beginner class, Developing class, and Professional class. The research was conducted using survey techniques and analyzed descriptively and qualitatively using a balanced scorecard (BSC) approach. UPJA samples were determined purposively, namely UPJA that represents each class: UPJA Sumber Makmur as UPJA Professional class, UPJA OJHA as UPJA Beginner class in Sleman Regency, and UPJA Tirtosari as UPJA Developing class in Gunungkidul Regency. Respondents were UPJA managers and employees. The results showed that, based on the financial perspective, the performance of the UPJA Beginner class and UPJA Developing class was fairly good, while the UPJA Professional class was good. Based on the customer's perspective, UPJA's performance in all classes falls into the good category. Based on the perspective of internal business processes, the performance of the three UPJA classes has innovated the development of service business services and has carried out service business operations in the medium category. Based on the perspective of learning and growth, the performance of all UPJA classes already provides satisfactory facilities for their employees. However, the UPJA Beginner class and Developing class need to improve the ability of its operators through training. Keywords: agricultural machine tools service business, balanced scorecard, performance analysis, UPJA

KEBERHASILAN USAHA DITINJAU DARI BALANCE SCORECARD

This research aims to develop a system for measuring the organizational performance of real estate development companies based on the concept of Balance Scorecard (BSC) and Analytical Hierarchy Process (AHP) at PT. Meka Asia Property. This research is a type of quantitative research with a descriptive approach. This research uses primary data and secondary data with several data collection methods including interviews, questionnaires, literature studies and documentation. The research results show that PT. Meka Asia Properti has performed well. Judging from the average score obtained, it is 3.7 which is included in "Good Company Performance". From the AHP results, the weight of each perspective is 0.64 for the customer perspective which shows the highest priority, and than the internal business process perspective at 0.21, then the financial perspective with a weight of 0.11, then the last one is 0 .04 for the growth and learning perspective which has the lowest weight

Analysis of Employee Performance Indicators Using the Human Resource Scorecard Approach and Analytical Hierarchy Process

Measuring employee performance is important for companies to carry out their business processes to meet people's electricity needs. This research aims to determine the most important indicators that can improve employee performance using the Human Resource Scorecard (HRSC) method approach and weighting using the Analytical Hierarchy Process (AHP). To find out the most important indicators, they are determined by accumulating key informant assessments in this research which are then analyzed using AHP with the help of the superdecision application. The research results show that the main perspective that must be considered is the customer perspective which has the highest priority weight. Then for each perspective on the HRSC theoretical approach, the key performance indicator (KPI) that PT PLN Pusmanpro Semarang must prioritize based on the highest priority weight is the KPI Reward amount (0.024351) in the financial perspective, KPI speed of service (0.134916 ) from the customer perspective, KPI for the number of projects implemented (0.023622) from the internal business process perspective, and KPI for increasing employee understanding of their job descriptions (0.035857) from the learning & growth perspective. To be able to improve the performance of its employees, PT PLN Pusmanpro Semarang must consider each of the most important indicators from each HRSC perspective.

Kinerja Keuangan Berbasis Konsep BSC (Balance Scorecard) Berdasarkan Prespektif Financial

The purpose of this research is to understand how the Balanced Scorecard is implemented as an alternative performance measurement for companies using a qualitative descriptive approach. Data analysis based on the Balanced Scorecard concept serves as a guide for researchers to elaborate on information at Bank 9 Jambi, indicating performance measurement based on three perspectives: financial perspective, customer perspective, and internal business perspective. The results of this research provide information on the performance measurement of Bank 9 Jambi using the Balanced Scorecard method for the period 2017-2019. Researchers can draw conclusions regarding the performance measurement of the company using the Balanced Scorecard method at PT. Bank 9 Jambi, considering the financial perspective of PT. Bank 9 Jambi appears to be good. From the customer perspective, the performance of PT. Bank 9 Jambi seems satisfactory. The internal business process perspective suggests that continuous development is needed for PT. Bank 9 Jambi.

Evaluasi Kinerja Rumah Sakit Islam Ibnu Sina Padang Panjang Menggunakan Perspektif Balance Scorecard

Padang Panjang with the Balance Scorecard model which describes hospital performance in 2021-2022. This research was conducted using a mixed methods method using a case study at the Ibnu Sina Islamic Hospital, Padang Panjang. The data used in this research is primary data through questionnaires and secondary data through observation and document review. Performance measurement using the Balance Scorecard method includes four perspectives, namely financial, customer, internal business processes, growth and learning. The results of measuring the performance of Ibnu Sina Islamic Hospital Padang Panjang in 2021-2022 from a financial perspective are very good. From a customer perspective: patient satisfaction and patient retention are good, patient acquisition is not good. Internal business process perspective: (BOR), (ALOS), (BTO) and (TOI) are not good. Growth and learning perspective Employee satisfaction, turnover and employee productivity are good, employee training is still not good. Of the 15 performance indicators measured, 9 indicators have reached the standard/target (60%), while the other 6 indicators (40%) have not reached the standard/target.

Business Performance Analysis Of Samba Lokan Oswari Food Using Balanced Scorecard

Purpose of this study was to analysis the performance of Samba Lokan Oswari Food in Mukomuko Regency using the balanced scorecard methode based on four perspektives, namely financial perspective, custumer perspective, internal business process perspective, and learning and growth perspective. Respondents in this study consisted of 1 business owner, 43 customers and 6 employees. The data used in this study are primary data obtained through interviews with business owners, customers and employees. And secondary data obtained from literature or previous research. The result showed that the business performance of Samba Lokan Oswari Food based on a financial perspective with a total score of 3, a custumer perspective with a total score of 1, an internal business process with a score of 1, and learning and growth perspective with a score of 2. Overall, the company value obtain Samba Lokan Oswari Foods business was 0.64. Based on the rating scale, the business performance of Samba Lokan Oswari Food was in the “good” category.

The Influence of Financial Literacy on MSME Performance is Mediated by Financial Behavior and Financial Inclusion (Study in Kewapante District-Sikka Regency)

This research is motivated by the performance problems of MSMEs in Kewapante District-Sikka Regency from a financial perspective, customer perspective, internal business process perspective and learning and growth perspective. This research aims to determine and analyze the influence of financial literacy, financial behavior and financial inclusion on the performance of MSMEs in Kewapante District, Sikka Regency. Apart from that, this research also aims to determine and analyze the role of financial behavior variables and financial inclusion in mediating the influence of financial literacy on the performance of MSMEs in Kewapante District, Sikka Regency. This type of research is quantitative associative using a path analysis model. The population in this study was 257 MSME actors in Kewapante District, Sikka Regency. Based on the Yamane formula, the number of samples was 156 people and the determination of sample members was based on the Proportionate Random Sampling Technique. Data was collected through questionnaires and analyzed using descriptive methods and hypothesis testing was carried out using PLS (Partial Least Square). The results of the descriptive analysis show that the variables of financial literacy, financial behavior, financial inclusion and MSME performance have been well practiced by MSME actors in Kewapante District, Sikka Regency. The results of hypothesis testing show that: 1) financial literacy has a positive and insignificant effect on the performance of MSMEs, 2) financial literacy has a positive and significant effect on financial behavior, 3) financial literacy has a positive and significant effect on financial inclusion, 4) financial behavior has a positive and significant effect on significantly to the performance of MSMEs, 5) financial inclusion has a positive and significant effect on the performance of MSMEs, 6) financial behavior is able to mediate the influence of financial literacy on the performance of MSMEs, and 7) financial inclusion is able to mediate the influence of financial literacy on the performance of MSMEs.